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Year of publication
Subject
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Accounting 21,631 Rechnungswesen 21,624 Theory 2,298 Theorie 2,297 IFRS 2,250 Wirtschaftsprüfung 1,828 Financial audit 1,819 Reporting 1,209 Berichtswesen 1,202 Betriebswirtschaftsstudium 1,197 Graduate business education 1,197 Bilanzierungsgrundsätze 1,168 Accounting standards 1,163 Jahresabschluss 1,161 Financial statement 1,129 Bilanzpolitik 1,125 Accounting policy 1,118 USA 1,075 Deutschland 1,037 United States 1,037 Germany 998 Welt 953 World 953 Controlling 903 Großbritannien 866 Management control 858 United Kingdom 824 Corporate Governance 807 Corporate governance 803 Bibliometrics 782 Bibliometrie 782 Buchführung 733 Corporate disclosure 708 Unternehmenspublizität 708 Betriebliche Finanzwirtschaft 642 Managerial finance 640 Students 606 Studierende 605 Kostenrechnung 604 Nachhaltigkeitsbericht 588
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Online availability
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Undetermined 6,768 Free 4,803 CC license 447 Digitizable 10
Type of publication
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Article 12,518 Book / Working Paper 8,991 Journal 311 Database 1
Subcategories
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Article in journal 10,036 Book section 1,577 Textbook 953 Working paper 467 Proceedings 273 Case study 227 Glossary included 178 Handbook 66 Reference work 50 Government document 47 Guidebook 46 Introduction 31 Literature review 28 Biography 19 Review 8 Law 5 Statistics 5 Report 4
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Language
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English 19,258 German 2,061 Russian 163 Polish 112 Undetermined 94 French 53 Spanish 24 Slovak 15 Swedish 14 Ukrainian 14 Czech 13 Italian 11 Bulgarian 9 Dutch 9 Hungarian 8 Romanian 8 Portuguese 7 Danish 5 Finnish 5 Lithuanian 4 Albanian 4 Afrikaans 3 Norwegian 3 Serbian 3 Turkish 3 Chinese 3 Indonesian 2 Georgian 2 Latvian 2 Slovenian 2 Arabic 1 Croatian 1 Malay (macrolanguage) 1
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Author
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Nobes, Christopher 40 Zeff, Stephen A. 40 McGee, Robert W. 39 Weygandt, Jerry J. 37 Funnell, Warwick 36 Parker, Lee David 36 Biondi, Yuri 35 Cooper, David J. 34 Vasarhelyi, Miklos A. 34 Kieso, Donald E. 33 Baker, C. Richard 31 Tinker, Anthony 31 Wagenhofer, Alfred 31 Horngren, Charles T. 30 Sunder, Shyam 30 Weißenberger, Barbara E. 30 Hiebl, Martin R. W. 29 Lehman, Cheryl R. 29 Penman, Stephen H. 29 Wild, John J. 29 Edwards, John Richard 28 Ezzamel, Mahmoud 28 Hoque, Zahirul 28 Sangster, Alan 28 Weetman, Pauline 28 Askarany, Davood 27 Küpper, Hans-Ulrich 27 Leuz, Christian 27 Schaltegger, Stefan 27 Craig, Russell 26 Hopper, Trevor 26 Parker, Robert H. 26 Phillips, Fred 26 Wood, David A. 26 Carnegie, Garry D. 25 Dillard, Jesse 25 Quinn, Martin 25 Sargiacomo, Massimo 25 Sy, Aida 25 Walker, Stephen P. 25
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Institution
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World Bank 167 Springer Fachmedien Wiesbaden 44 OECD 33 Fachverlag für Wirtschafts- und Steuerrecht Schäffer <Stuttgart> 18 National Bureau of Economic Research 18 World Bank Group 15 Edward Elgar Publishing 14 NWB Verlag 14 Business & Economics Society International 12 European Parliament / Directorate-General for Internal Policies of the Union 12 Verlag Dr. Kovač 12 World Scientific (Firm) 12 Tilburg University, School of Economics and Management 11 European Investment Bank 10 Institut der Wirtschaftsprüfer in Deutschland 10 UVK Verlagsgesellschaft mbH 10 American Institute of Certified Public Accountants 9 Chartered Institute of Management Accountants 9 American Accounting Association 8 Erich Schmidt Verlag 8 KLS Accounting & Valuation GmbH 8 Verlag Franz Vahlen 8 Association of University Programs in Health Administration 7 De Gruyter Oldenbourg 7 European Commission / Directorate-General for the Budget 7 European Commission / Joint Research Centre 7 Europäische Kommission 7 Wiley-VCH 7 Coopers & Lybrand Deloitte <London> 6 Friedrich-Schiller-Universität Jena 6 Haufe-Lexware GmbH & Co. KG 6 IDW-Verlag 6 Information Resources Management Association 6 Institute of Chartered Accountants in England and Wales 6 Springer International Publishing 6 Sveučilište u Splitu / Sveučilišni odjel za stručne studije 6 Gottfried Wilhelm Leibniz Universität Hannover 5 Horváth & Partners 5 International Accounting Standards Board 5 Linde Verlag 5
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Published in...
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Critical perspectives on accounting : an international journal for social and organizational accountability 414 Accounting, auditing & accountability journal 308 Accounting history : journal of the Accounting History Special Interest Group of the Accounting Association of Australia and New Zealand 256 Issues in accounting education 255 The accounting review : a publication of the American Accounting Association 177 Journal of accounting education 171 Accounting horizons : a quarterly publication of the American Accounting Association 138 International journal of critical accounting : IJCA 131 Accounting, organizations and society : an international journal devoted to the behavioural, organizational and social aspects of accounting 116 The British accounting review : the journal of the British Accounting Association 116 Advances in accounting education : teaching and curriculum innovations 108 Management accounting research 102 SpringerLink / Bücher 95 Accounting history review 87 Accounting forum : advancing the interdisciplinary and global connection of accounting research 86 Journal of accounting & economics 86 Meditari accountancy research 82 Cogent business & management 81 Journal of accounting and public policy 81 Journal of emerging technologies in Accounting 80 Journal of accounting & organizational change 79 Journal of accounting & management information systems : JAMIS 78 Abacus : a journal of accounting, finance and business studies 76 Accounting and business research : a research quarterly publ. by the Inst. of Chartered Accountants in England and Wales 76 Journal of applied accounting research 76 Journal of business ethics : JOBE 74 The journal of corporate accounting & finance 72 European accounting review 71 The international journal of accounting : TIJA 71 Advances in accounting : a research annual 68 Journal of financial reporting & accounting : JFRA 68 Qualitative research in accounting & management : QRAM 66 Pacific accounting review 64 Accounting research journal 63 Asian review of accounting 62 Accounting and business research 61 Accounting perspectives : a journal of The Canadian Academic Accounting Association 59 Accounting, Economics, and Law : AEL ; a convivium 59 Journal of education for business 57 Journal of accounting research 55
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Source
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ECONIS (ZBW) 21,629 Other ZBW resources 96 RePEc 79 BASE 12 USB Cologne (EcoSocSci) 3 EconStor 2
Showing 1 - 50 of 19,965
 
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Green financing and SMES performance in South Africa : role of environmental management accounting practice
Adejayan, Adeola Oluwakemi; Doorasamy, Mishelle - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015617021
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Avoided emissions : accounting for carbon beyond the balance sheet
Mota-Nieto, Jazmin - 2026
This paper argues that current carbon accounting overlooks an important part of climate action: avoided emissions, or emissions that never occur because cleaner products, services, or decisions replace higher-carbon alternatives. While companies are increasingly developing solutions that reduce...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015618198
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Spotlight on sustainable finance and managerial accounting : the analytical triad for a profitable and sustainable future
Lulaj, Enkeleda - 2026
This study, focused on sustainable finance and management accounting, explores the analytical triad of vsCHA (Value and Supply Chain Analysis), COA (Cost Analysis), and CIA (Continuous Improvement Analysis), examining their interactions and their impact on firm sustainability. Data were...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015609783
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Examination of the effects of the transition on IFRS based on the Du-Pont analysis
Szekeres, Alexandra; Ildikó, Orbán; Gergő, Tömöri - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015614220
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Ethical leadership as a catalyst for positive relationships : how fairness and trust encourage knowledge sharing in audit firms
Asadi, Hossein; Nassirzadeh, Farzaneh; Askarany, Davood - 2026
In knowledge-intensive professions such as auditing, positive workplace relationships are essential to effective performance. Yet, the specific mechanisms through which ethical leadership encourages critical, collaborative behaviours, such as knowledge sharing, remain underexplored. This study...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015615432
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Cultural governance and earnings quality : the role of corporate values and managerial ability
Arian, Adam; Timilsina, Sabina; Gamage, Pandula; Sands, John - 2026
This study investigates the role of corporate culture in shaping earnings management behavior, positioning culture as an internal governance mechanism that can enhance financial reporting quality.Using a large panel of US publicly listed firms from 2001 to 2021, we employ a machine-learning...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015616397
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Does accrual accounting make municipalities spend less?
Caiazza, Stefano; Fiordelisi, Franco; De Simone, Elina; … - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015592850
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Tension in financial reporting : reacting to a peer bankruptcy announcement
Delshadi, Mahmoud; Hammami, Ahmad; Magnan, Michel - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015597293
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Digital platforms and hybridized social sector accountability : a critical discourse analysis of promotional material
Ahearn, Elizabeth-Rose; Mai, Catherine; Marston, Greg - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015590824
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Pilot U.S. physical and monetary energy flow accounts
Chambers, Matthew L.; Highfll, Tina; Van Duym, Dirk - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015604333
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Variations in accountability systems of informal taxation across regions in Kaduna State, Nigeria
Iormbagah, Jacob - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015605920
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Exstrategic management accounting and competitiveness affecting sustainable performance : the moderating role of organizational learning capability and competitive culture
Wichitsathian, Sareeya; Ekkaphol, Sumalee - 2026
This research aimed to: (a) analyze the influence of strategic management accounting information on business strategy, competitiveness, and sustainable performance; (b) investigate the role of mediating variables on business strategy and competitiveness, and (c) study the role of moderating...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015625926
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From adoption to accountability : a 1997-2024 bibliometric cartography of ICT in SMEs with accounting & sustainability overlays
Dinanti, Aldila; Januarti, Indira; Handayani, Rr. Sri - 2026
This study investigates the performance and science mapping of ICT adoption in SMEs through a bibliometric analysis of Scopus-indexed publications. We examine how the ICT-in-SMEs literature evolved over 1997-2024 and where accounting and sustainability themes are situated within that corpus....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015626631
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Accounting basis and verification : survey evidence from U.S. private firms
Call, Andrew C.; Hendricks, Bradley E.; Labro, Eva; … - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015626688
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Labor and the corporate information environment
Barrios, John Manuel; Choi, Jung Ho; Deller, Carolyn; … - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015627306
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Empirical analysis of deferred tax accounting under IFRS (IAS 12) : an international comparison of diversity in practice
Spindler, Lena; Hacker, Bernd - 2026
This study provides an empirical analysis of deferred tax accounting under IFRS (IAS12), focusing on international and sectoral diversity within the eurozone. While IFRS aims for uniform accounting standards, prior research suggests that national tax, legal, and cultural contexts significantly...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015628395
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Artificial intelligence : challenges of AI in accounting
Witowska, Judyta - 2026
Objective: The aim of the article is to present the AI solutions used by accounting departments and the challenges they bring to the accounting field. Research Design & Methods: The article was developed based on the literature, reports of companies which are currently implementing AI solutions...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015638739
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National institutions, transparency and accounting for goodwill : impairment recognition under IFRS in Europe
Fujiyama, Keishi; Gray, Sidney J. - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015639227
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Bibliometric insights into green accounting research : analysing trends, impact, and theoretical foundations
Yang, Shi; Kythreotis, Alexios - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015640638
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Time to act : a research agenda of accoun4ng and control for crisis resilience
Passetti, Emilio; Goffetti, Giulia; Carlet, Enrico; … - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015640963
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Accounting scripts and the politics of compliance : understanding accountants’ roles in anti-money laundering through sentiment and script theory
Lokanan, Mark E. - 2026
This study explores the role of accountants in anti-money laundering (AML) compliance within Canada's non-banking financial institutions, specifically focusing on the real estate, luxury vehicles, and gaming sectors. By utilizing a unique combination of machine learning (ML) and deep learning...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015643939
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Digital accounting and financial performance of MSMEs in Indonesia : the mediating role of digital innovation
Maryanti; Mediaty; Arifin, Andi Harmoko; Mas'ud, Anis … - 2026
This study investigates the determinants of financial performance among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, addressing the critical issues of low accountability and limited access to capital. Grounded in the Resource-Based View and Dynamic Capabilities Theory, the research...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015644209
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Robo-advisory and auditing : internal and external controls
Farahani, Ahmad Hatamabadi; Nahidi, Narmin - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015651236
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Carbon accounting quality : measurement and the role of assurance
Gipper, Brandon; Sequeira, Fiona; Shi, Shawn Xiaofeng - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015651909
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Carbon accounting quality : measurement and the role of assurance
Gipper, Brandon; Sequeira, Fiona; Shi, Shawn X. - 2023
Book / Working Paper
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Regulatory framework : from traditional accounting to non-financial accounting
Wecxsteen, Jean Daniel; Kendo, Sandra; Kacemi, Oussama; … - 2026
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015651969
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Unsupervised machine learning-based financial anomalies, ESG, and accounting conservatism
Prawat Benyasrisawat; Pakawat Kuboonya-arags - 2026
This study empirically examines the joint effect of financial anomaly risk and ESG performance on accounting conservatism using accrual models, market models, and earnings time-series models. Financial anomaly scores are obtained using unsupervised machine learning to identify reporting...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015652368
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Exploring the role of management accounting education in fostering entrepreneurial mindset development in Zimbabwe
Nyakuwanika, Moses - 2026
The study explores the role of management accounting education in cultivating an entrepreneurial mindset among management accountants and entrepreneurs in Zimbabwe. This study was motivated by the lack of a deep understanding of how management accounting education can contribute to the...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015653349
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Audit quality characteristics and financial reporting quality among Jordanian small and medium enterprises : a PLS-SEM approach
Alshira'h, Ahmad Farhan - 2026
This study aims to examine the influence of geographical distance, social distance, auditor independence, technical quality, and process quality on the quality of financial reporting, providing a comprehensive understanding of the aspects that determine audit effectiveness. The research employs...
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Preparing financial reporting professionals for virtual asset disclosure and assurance : stakeholder readiness for metaverse-based accounting systems
Jena, Rabindra Kumar - 2026
The rapid emergence of virtual assets, blockchain-based transactions, and immersive digital economies presents major challenges to financial reporting processes (recognition, measurement, disclosure, and assurance). This study aims to investigate stakeholder readiness for digital financial...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015653727
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Integrated reporting quality, tax avoidance, and sustainable development : evidence from South Africa
Abdel-Fattah, Sarah Yasser; Montenegro, Tânia Menezes - 2026
This study examines the association between Integrated Reporting (IR) quality and tax avoidance among South African listed firms from 2012 to 2021, and whether this relationship differs across the highest and lowest levels of IR quality. The extent to which the adoption of a Combined Assurance...
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Fact-checking politicians
Mattozzi, Andrea; Nocito, Samuel; Sobbrio, Francesco - 2026
We study how politicians respond to the fact-checking of their public statements. Our research design employs a difference-in-differences approach, complemented by a randomized field intervention conducted in collaboration with a leading fact-checking organization. We find that fact-checking...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015632215
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Fact-checking politicians
Mattozzi, Andrea; Nocito, Samuel; Sobbrio, Francesco - 2022
Book / Working Paper
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Governing through division
Invernizzi, Giovanna M.; Trombetta, Federico - 2026
We develop a model of partisan factions within an accountability framework. The incumbent leader can implement reforms but faces an internal faction that may undermine reform effectiveness through dissent. Unlike the faction, the leader's preferences align with those of the voter. Dissent...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015668716
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AI agents and no-code tools in accounting : a case study
Resende, Miguel - 2025
Advances in Artificial Intelligence (AI) and Large Language Models (LLMs) have transformed accounting by automating repetitive tasks and enhancing the efficiency of financial reporting. However, their implementation raises challenges related to bias, reliability, and professional adaptation....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015547405
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E-ledgers carbon accounting
Kaplan, Robert S.; Ramanna, Karthik - 2025
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Quantum computing and cybersecurity in accounting and finance in the post-quantum world : challenges and opportunities for securing accounting and finance systems
Shadan, Huma Habib; Islam, Sardar M. N. - 2025
Quantum technology is significantly transforming businesses, organisations, and information systems. It will have a significant impact on accounting and finance, particularly in the context of cybersecurity. It presents both opportunities and risks in maintaining confidentiality and protecting...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015548961
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Blockchain-based solution to enhance carbon footprint traceability, accounting, and offsetting in the passenger aviation industry
Patro, Pratyush Kumar; Jayaraman, Raja; Acquaye, Adolf; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015549118
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Does consistent management of accounting and non-accounting information on environmental risks improve the relevance of environmental performance for investors?
Ricca, Bruno; Loprevite, Salvatore; Raucci, Domenico; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015655446
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Unfolding crowd-based accountability of a charity fund during the war
Melnyk, Valeriia; Iermolenko, Olga; Cordery, Carolyn - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015372882
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The comparative travel expenditure method for ecosystem accounting
Bartolini, Alice; Ferrini, Silvia; Fezzi, Carlo - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015373914
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Deferred compensation, managerial retirement, and the stewardship perspective of financial accounting
Schäfer, Ulrich; Pelger, Christoph - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015376022
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LGBTQI+ professional accountants and the consequences of stigmatization : an identity work perspective
Ghio, Alessandro; Malsch, Bertrand; McGuigan, Nicholas - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015376038
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Business without management : MacIntyrean accounting, management, and practice-led business
West, Andrew - 2025
Alasdair MacIntyre's critique of managerial capitalism is well known, with some arguing that MacIntyrean thought is antithetical to contemporary capitalist business. Nevertheless, substantial efforts have been taken to demonstrate how different business activities constitute MacIntyrean...
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015376380
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Does effectiveness of digital accounting system intensify sustainable business model innovation with mediating role of digital business ecosystem?
Huy Quang Pham; Kien Phuc Vu - 2025
The current research aims to unveil the interconnection between efectiveness of digital accounting information system (EDAIS) and sustainable business model innovation (SBMI). In particular, the study investigates the mediating function of digital business ecosystem (DBE) between EDAIS and SBMI....
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015271980
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Accounting history in the digital age
Leoni, Giulia; Sangster, Alan - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330299
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"Going digital" - its place in research into the history of modern accounting
Sangster, Alan - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330300
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Accounting history in a digital age : empirical experiences, improving methods and unlocking new research avenues
Quinn, Martin; Murphy, Brid - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330303
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Digitalising medieval accounting research : Andrea Barbarigo's Venetian Cash Account 1430-1434
Kuter, Mikhail; Sangster, Alan; Gurskaya, Marina; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330304
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The ethical CPA : journal of accountancy letters to the editor
Saxton, Gregory D.; Rahaman, Abu Shiraz; Neu, Dean; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015330324
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The dark side of digital transformation : digital washing and accounting conservatism
Wei, Cui; Zhou, Hang; Zhang, Xinrui; Ouyang, Shuang - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015331956
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A commentary on post-pandemic challenges and opportunities for the accounting profession : insights from a systematic literature review
Bujaki, Merridee; Butt, Irfan; Lento, Camillo; … - 2025
Persistent link: https://www.econbiz.de, ebvufind01.dmz1.zbw.eu/10015332201
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